CAS 570: Going Concern
Requires the auditor to obtain sufficient appropriate evidence about, and conclude on, the appropriateness of management's use of the going-concern basis of accounting and on any material uncertainty.
Pourquoi CAS 570 est important
Going-concern conclusions are existential for the issuer. The standard requires evaluation over at least 12 months from the financial-statement date.
Référentiel: Canadian Auditing Standards (CAS)
CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Source principale: FRAS Canada
Questions fréquentes
Qu'est-ce que CAS 570 ?
Requires the auditor to obtain sufficient appropriate evidence about, and conclude on, the appropriateness of management's use of the going-concern basis of accounting and on any material uncertainty.
Pourquoi CAS 570 est-il important pour un audit ?
Going-concern conclusions are existential for the issuer. The standard requires evaluation over at least 12 months from the financial-statement date.
À quel référentiel appartient CAS 570 ?
CAS 570 relève de : Canadian Auditing Standards (CAS). CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Normes connexes — Canadian Auditing Standards (CAS)
- CAS 200 — Overall Objectives of the Independent Auditor
- CAS 210 — Agreeing the Terms of Audit Engagements
- CAS 220 — Quality Management for an Audit of Financial Statements
- CAS 230 — Audit Documentation
- CAS 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
Voyez comment Auditus vérifie CAS 570
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 570.